Pendidikan Seni Budaya dan Keterampilan bagi Siswa Berkebutuhan Khusus

Metahumaniora ◽  
2018 ◽  
Vol 8 (2) ◽  
pp. 213
Author(s):  
Cece Sobarna
Keyword(s):  
Special Needs ◽  
Social Life ◽  
Government Regulation ◽  
Main Issue ◽  
Mental Condition ◽  
Indonesian Government ◽  
Art And Culture ◽  
The Republic ◽  
The Government ◽  
The Right

AbstrakPemerintah Republik Indonesia menjamin hak seluruh warga negera Indonesiamendapat pendidikan. Komitmen ini dengan jelas tertuang pada pasal 31 ayat (1)UUD 1945 yang berbunyi bahwa “Setiap warga negara berhak mendapat pendidikan.”Pernyataan tersebut mengindikasikan bahwa warga negara yang dimaksud didalam Undang-Undang Dasar 1945 itu mencakup seluruh rakyat Indonesia dengankondisi apapun tidak terkecuali, termasuk anak berkebutuhan khusus. Mekanismepelaksanaan pendidikan untuk anak berkebutuhan khusus kemudian diatur dalamperaturan-peraturan pemerintah. Langkah-langkah tersebut menunjukkan bahwapemerintah bersungguh-sungguh dalam memberikan hak pendidikan bagi warganegaranya yang dianggap kurang beruntung karena kondisi fisik dan atau mentalmereka. Materi pendidikan apa yang diperlukan bagi anak berkebutuhan khususmenjadi tantangan berikutnya yang harus ditanggulangi bersama. Dengan tujuan akhirmeluluskan siswa berkebutuhan khusus yang mandiri dalam berkehidupan sosialdi masyarakat, sekolah-sekolah khusus seperti SLB (Sekolah Luar Biasa) melakukanberbagai upaya dan salah satunya adalah melalui pendidikan keterampilan dan senibudaya. Bagaimana pendidikan ini diberikan di SLB bagi siswa berkebutuhan khususmenjadi hal yang ingin diungkap melalui tulisan ini. Selama kurang lebih 8 bulanturut terjun langsung berbagi pendidikan Seni Budaya dan Keterampilan diperolehhasil bahwa pendidikan keterampilan dan seni budaya seperti prakarya, tata boga,dan seni budaya mampu mendorong siswa berkebutuhan khusus menjadi terampildan diharapkan keterampilan yang telah mereka miliki tersebut mampu membuatpara siswa tersebut kelak mandiri terjun ke masyarakat.Kata kunci: siswa berkebutuhan khusus, pendidikan keterampilan dan seni budaya,Sekolah Luar Biasa, UUD 1945AbstractThe government of The Republic of Indonesia guarantees that every Indonesian citizenhas a right to get an education. This commitment is strongly stated in The Constitution of theRepublic of Indonesia of 1945 Article 31 (1) that “Each citizen has the right to an education.”The content of The Constituion indicates that the citizen mentioned in the constitution refersto all Indonesian citizens in any condition without any exception including children of specialneeds. How the mechanism of the education for children of special needs is implemented is thenregulated in the Government Regulation. These efforts show that Indonesian government takesthis matter seriously in order that its citizens who are considered to be not fortunate due to theirphysical and or mental condition get their right in education. What kind of education needed forthem becomes the next challenge that has to be managed together with all authorities. In orderto achieve the standard objective for the graduated students of special needs that they have to be self-seficient, independent in their social life among societies, Special Needs Schools ‘SLB’implement some efforts and one of them is by givingthe education of Skill, Art and Culture intheir curriculum. How this education is given in Special Needs Schools for students of specialneeds becomes the main issue that is described in this paper. By taking part in giving thiseducation in these schools for about 8 months, it can be identified that through the education ofSkill, Art and Culture, the skills like culinary training and the art projects are able to stimulatethe students of special needs to be skillful and by obtaining these skills, it is expected that thestudents of special needs can be independent, self-sufficient in their social life in societies.Keywords: students of special needs, the education of Skill, Art and Culture, SpecialNeeds Schools, The Constitution of the Republic of Indonesia of 194

Pendidikan Seni Budaya dan Keterampilan bagi Siswa Berkebutuhan Khusus

Metahumaniora ◽  
2018 ◽  
Vol 8 (2) ◽  
pp. 213
Author(s):  
Cece Sobarna
Keyword(s):  
Special Needs ◽  
Social Life ◽  
Government Regulation ◽  
Main Issue ◽  
Mental Condition ◽  
Indonesian Government ◽  
Art And Culture ◽  
The Republic ◽  
The Government ◽  
The Right

AbstrakPemerintah Republik Indonesia menjamin hak seluruh warga negera Indonesiamendapat pendidikan. Komitmen ini dengan jelas tertuang pada pasal 31 ayat (1)UUD 1945 yang berbunyi bahwa “Setiap warga negara berhak mendapat pendidikan.”Pernyataan tersebut mengindikasikan bahwa warga negara yang dimaksud didalam Undang-Undang Dasar 1945 itu mencakup seluruh rakyat Indonesia dengankondisi apapun tidak terkecuali, termasuk anak berkebutuhan khusus. Mekanismepelaksanaan pendidikan untuk anak berkebutuhan khusus kemudian diatur dalamperaturan-peraturan pemerintah. Langkah-langkah tersebut menunjukkan bahwapemerintah bersungguh-sungguh dalam memberikan hak pendidikan bagi warganegaranya yang dianggap kurang beruntung karena kondisi fisik dan atau mentalmereka. Materi pendidikan apa yang diperlukan bagi anak berkebutuhan khususmenjadi tantangan berikutnya yang harus ditanggulangi bersama. Dengan tujuan akhirmeluluskan siswa berkebutuhan khusus yang mandiri dalam berkehidupan sosialdi masyarakat, sekolah-sekolah khusus seperti SLB (Sekolah Luar Biasa) melakukanberbagai upaya dan salah satunya adalah melalui pendidikan keterampilan dan senibudaya. Bagaimana pendidikan ini diberikan di SLB bagi siswa berkebutuhan khususmenjadi hal yang ingin diungkap melalui tulisan ini. Selama kurang lebih 8 bulanturut terjun langsung berbagi pendidikan Seni Budaya dan Keterampilan diperolehhasil bahwa pendidikan keterampilan dan seni budaya seperti prakarya, tata boga,dan seni budaya mampu mendorong siswa berkebutuhan khusus menjadi terampildan diharapkan keterampilan yang telah mereka miliki tersebut mampu membuatpara siswa tersebut kelak mandiri terjun ke masyarakat.Kata kunci: siswa berkebutuhan khusus, pendidikan keterampilan dan seni budaya,Sekolah Luar Biasa, UUD 1945AbstractThe government of The Republic of Indonesia guarantees that every Indonesian citizenhas a right to get an education. This commitment is strongly stated in The Constitution of theRepublic of Indonesia of 1945 Article 31 (1) that “Each citizen has the right to an education.”The content of The Constituion indicates that the citizen mentioned in the constitution refersto all Indonesian citizens in any condition without any exception including children of specialneeds. How the mechanism of the education for children of special needs is implemented is thenregulated in the Government Regulation. These efforts show that Indonesian government takesthis matter seriously in order that its citizens who are considered to be not fortunate due to theirphysical and or mental condition get their right in education. What kind of education needed forthem becomes the next challenge that has to be managed together with all authorities. In orderto achieve the standard objective for the graduated students of special needs that they have to be self-seficient, independent in their social life among societies, Special Needs Schools ‘SLB’implement some efforts and one of them is by givingthe education of Skill, Art and Culture intheir curriculum. How this education is given in Special Needs Schools for students of specialneeds becomes the main issue that is described in this paper. By taking part in giving thiseducation in these schools for about 8 months, it can be identified that through the education ofSkill, Art and Culture, the skills like culinary training and the art projects are able to stimulatethe students of special needs to be skillful and by obtaining these skills, it is expected that thestudents of special needs can be independent, self-sufficient in their social life in societies.Keywords: students of special needs, the education of Skill, Art and Culture, SpecialNeeds Schools, The Constitution of the Republic of Indonesia of 194

scholarly journals TANGGUNG JAWAB HUKUM PEMERINTAH DALAM PENYELENGGARAAN PENDIDIKAN NASIONAL

2016 ◽  
Author(s):  
Franciscus Xaverius Wartoyo ,
Keyword(s):  
High School ◽  
Education System ◽  
Government Regulation ◽  
Basic Education ◽  
Compulsory Education ◽  
National Education ◽  
Indonesian Government ◽  
The Republic ◽  
The Government ◽  
The Right

<p>Abstract<br />Government has the legal responsibilities in the implementation of national education system to carry out the mandate set out in Section 31 of the Constitution of the Republic of Indonesia 1945 related to the intellectual life of the nation. This is confirmed and applied by The Indonesian Government Regulation 47/2008 regarding compulsory education and Indonesian Government Regulations 48/2008 related to the funding education of elementary school (SD) to high school (SMP) free made by the government through the School Operational Assistance (BOS) to make the education system based on the national human values and justice according to Pancasila ad realize the human rights set out in the Constitution Indonesian 1945 Article28 c paragraph(1) and Article 28d paragraph (3) stated that every citizen has the right to obtain equal opportunities in government. The free primary education can not be realized in a fair and equitable for the presence of education autonomy, every area is not the same policies and management education in many schools that are not transparent even still many schools to collect funds for the reason given by the government budget for operational costs is not enough.In addition, the9-year basic education which should be free up to secondary education (high school) born by either the state of infrastructure, teachers’ salaries, electricity, telephone, computer, books, stationery without distinguishing between public and private schools.<br /><em>Keywords: national education, justice, humanity,Indonesian contitution 1945</em></p><p>Abstrak<br />Pemerintah memiliki tanggung jawab hukum dalam implementasi sistem pendidikan nasional sebagai amanah (mandat) dari Pasal 31 Undang-Undang Dasar Negara Republik Indonesia Tahun 1945 yakni hak mendapatkan pendidikan yang layak. Mandat tersebut diturunkan dalam Peraturan Pemerintah Nomor 47 Tahun 2008 tentang wajib belajar dan Peraturan Pemerintah Nomor 48/2008 tentang Pendanaan Pendidikan dari Sekolah Dasar ( SD ) hingga Sekolah Menengah ( SMP ) yang gratis ditanggung oleh pemerintah melalui Bantuan Operasional Sekolah ( BOS ) dalam rangka untuk menciptakan sistem pendidikan berdasarkan pada nilai-nilai kemanusiaan nasional dan keadilan dalam Pancasila, serta dalam rangka penegakan Hak Asasi Manusia berdasar Pasal 28C ayat (1) dan Pasal 28D ayat (3) dimana setiap warga negara memiliki kesempatan yang sama dalam pemerintahan. Pendidikan dasar gratis tidak dapat dicapai secara adil dan merata karena setiap daerah miliki kebijakan dan manajemen pendidikan yang berbeda, adanya ketidaktransparanan sekolah dalam mengelola dana, dan faktor alasan ketidakcukupan dana yang diberikan oleh pemerintah kepada sekolah. Pendidikan Dasar 9 (sembilan tahun) seharusnya gratis sampai pada Pendidikan Menengah Pertama (SMP) baik dalam hal infrastruktur pendidikan, honor guru, biaya listrik, telepon, pengadaan komputer, buku-buku tanpa ada pembedaan sekolah publik dan sekolah swasta.<br /><em>Kata kunci: Pendidikan Nasional, Keadilan, Kemanusiaan, UUD 1945</em></p>

scholarly journals TANGGUNG JAWAB HUKUM PEMERINTAH DALAM PENYELENGGARAAN PENDIDIKAN NASIONAL

2016 ◽  
Vol 5 (1) ◽  
Author(s):  
Franciscus Xaverius Wartoyo
Keyword(s):  
High School ◽  
Education System ◽  
Government Regulation ◽  
Basic Education ◽  
Compulsory Education ◽  
National Education ◽  
Indonesian Government ◽  
The Republic ◽  
The Government ◽  
The Right

<div class="WordSection1"><p align="center"><strong><em>Abstract</em></strong></p><p><em>Government has the legal responsibilities in the implementation of national education system to carry out the mandate set out in Section 31 of the Constitution of the Republic of Indonesia 1945 related to the intellectual life of the nation. This is confirmed and applied by The Indonesian Government Regulation 47/2008 regarding compulsory education and Indonesian Government Regulations 48/2008 related to the  funding education of elementary school (SD) to high school (SMP) free made by the government through the School Operational Assistance (BOS) to make the education system based on the national human values and justice according to Pancasila ad realize the human rights set out in the Constitution Indonesian 1945  Article28 c paragraph(1) and Article 28d paragraph (3) stated that every citizen has the right to obtain equal opportunities in government. The free  primary education can not be realized in a fair and equitable for the presence of education autonomy, every area is not the same policies and management education in many schools that are not transparent even still many schools to collect funds for the reason given by the government budget for operational costs is not enough.In addition, the9-year basic education which should be free up to secondary education (high school) born by either the state of infrastructure, teachers’ salaries, electricity, telephone, computer, books, stationery without distinguishing between public and private schools.</em></p><p><strong><em>Keywords: </em></strong><em>national education, justice, humanity,Indonesian contitution 1945</em></p><p align="center"><strong>Abstrak</strong></p><p>Pemerintah memiliki tanggung jawab hukum dalam implementasi sistem pendidikan nasional sebagai amanah (mandat) dari Pasal 31 Undang-Undang Dasar Negara Republik Indonesia Tahun 1945 yakni hak mendapatkan pendidikan yang layak. Mandat tersebut diturunkan dalam Peraturan Pemerintah Nomor 47 Tahun 2008 tentang wajib belajar dan Peraturan Pemerintah Nomor 48/2008 tentang Pendanaan Pendidikan dari Sekolah Dasar ( SD ) hingga Sekolah Menengah ( SMP ) yang gratis ditanggung oleh pemerintah melalui Bantuan Operasional Sekolah ( BOS ) dalam rangka untuk menciptakan sistem pendidikan berdasarkan pada nilai-nilai kemanusiaan nasional dan keadilan dalam Pancasila, serta dalam rangka penegakan Hak Asasi Manusia berdasar Pasal 28C ayat (1) dan Pasal 28D ayat (3) dimana setiap warga negara memiliki kesempatan yang sama dalam pemerintahan. Pendidikan dasar gratis tidak dapat dicapai secara adil dan merata karena setiap daerah miliki kebijakan dan manajemen pendidikan yang berbeda, adanya ketidaktransparanan sekolah dalam mengelola dana, dan faktor alasan ketidakcukupan dana yang diberikan oleh pemerintah kepada sekolah. Pendidikan Dasar 9 (sembilan tahun) seharusnya gratis sampai pada Pendidikan Menengah Pertama (SMP) baik dalam hal infrastruktur pendidikan, honor guru, biaya listrik, telepon, pengadaan komputer, buku-buku tanpa ada pembedaan sekolah publik dan sekolah swasta.</p><p><strong>Kata kunci: </strong>Pendidikan Nasional, Keadilan, Kemanusiaan, UUD 1945</p></div>

scholarly journals Peranan PPAT Dalam Pensertifikatan Tanah Akibat Jual Beli

Jurnal Akta ◽  
2018 ◽  
Vol 5 (1) ◽  
pp. 241
Author(s):  
Ratih Mega Puspa Sari ◽  
Gunarto Gunarto
Keyword(s):  
Government Regulation ◽  
Property Right ◽  
Public Official ◽  
Land Registration ◽  
The Real ◽  
The Republic ◽  
The Government ◽  
The Right

ABSTRACTDalam Pasal 1 Peraturan Pemerintah Republik Indonesia Nomor 24 tahun 2016 tentang Perubahan Atas Peraturan Pemerintah nomor 37 tahun 1998 tentang Peraturan Jabatan Pejabat Pembuat Akta Tanah ini yang dimaksud dengan Pejabat Pembuat Akta Tanah, selanjutnya disebut PPAT, adalah pejabat umum yang diberi kewenangan untuk membuat akta-akta otentik mengenai perbuatan hukum tertentu mengenai hak atas tanah atau Hak Milik atas Satuan Rumah Susun. Dan sejak berlakunya Pemerintah Peraturan Nomor 10 Tahun 1961 sebagaimana telah diperbaharui dengan Peraturan Pemerintah Nomor 24 Tahun 1997 tentang Pendaftaran Tanah, jual beli atas tanah dilakukan oleh para pihak di hadapan PPAT yang bertugas membuat aktanya. Akta jual beli yang ditandatangani para pihak membuktikan telah terjadi pemindahan hak dari penjual kepada pembelinya dengan disertai pembayaran harganya, telah memenuhi syarat tunai dan menunjukkan secara nyata atau riil perbuatan hukum jual beli yang bersangkutan telah dilaksanakan. Akta tersebut membuktikan bahwa benar telah dilakukan perbuatan hukum pemindahan hak untuk selama-lamanya dan pembayaran harganya.Karena perbuatan hukum yang dilakukan merupakan perbuatan hukum pemindahan hak, maka akta tersebut membuktikan bahwa penerima hak (pembeli) sudah menjadi pemegang haknya yang baru .Kata kunci : Pejabat pembuat akta tanah, Akta Jual Beli Tanah ABSTRACTIn Article 1 of the Government Regulation of the Republic of Indonesia Number 24 of 2016 on Amendment to Government Regulation No. 37 of 1998 on the Regulation of the Official of the Author of the Land Deed as meant by the Land Deed Authority Officer, hereinafter referred to as PPAT, is a public official authorized to make the deed- authentic deeds concerning certain legal acts concerning the right to land or the Property Right of the Flats Unit. And since the enactment of Government Regulation Number 10 Year 1961 as has been updated with Government Regulation No. 24 of 1997 on Land Registration, the sale and purchase of land carried out by the parties in the presence of PPAT in charge of making the act. The sale and purchase deed signed by the parties proves that there has been a transfer of rights from the seller to the purchaser, accompanied by the payment of the price, has met the cash requirements and shows the real or real deed of the sale and purchase law concerned has been executed. The deed proves that the right to have done the legal act of transfer of rights for ever and the payment of the price. Because the legal act is done is a legal act of transfer of rights, then the deed proves that the recipient of the right (buyer) has become the new rights holder.Keyword : Land Deed Official ,The Deed Of Sale And Purchase Of Land

Electronic Communication in the Paradigm of Interaction of State and Society

2020 ◽  
pp. 11-17
Keyword(s):  
Electronic Communication ◽  
Legal Regulation ◽  
Digital Environment ◽  
Active Involvement ◽  
Communication Law ◽  
State And Society ◽  
Legal Communication ◽  
The Republic ◽  
The Government ◽  
The Right

In recent decades, the phenomenon of mass electronic communication has been studied by various sciences. The right also turned out to be included in a similar discourse. Communication in the digital environment is the reason for the interaction of previously distant segments of society. In modern law, the concept of electronic communication remains in a certain sense debatable, it is often identified with legal communication. At the same time, electronic communication has an additional «dimension». The globalization of the information space encourages legal scholars to study electronic communication as the action and interaction of various actors, based on Internet technologies using web services, portals, blogs, websites, social networks. There is a need for re- levant legal regulation of the informational interaction between the authorities and society in the Republic of Belarus, in connection with which a new «field» is opening up for activities in various areas of law. The meaning of electronic communication is constantly expanding and, depending on the specialization, even varies. For an adequate understanding of electronic communication, law must take into account the tools of other humanities. In contact with the digital environment, legal science is called upon to reformat research tasks to explain the new empirical and theoretical experience associated with the transformation of the paradigm of interaction between the state and society in the network structures. The author comprehends these issues in relation to the conditions of development of e-government in the Republic of Belarus and the need for more active involvement of the public in the government.

scholarly journals PROSPEK PENERAPAN PP NO. 35 TAHUN 2007 SEBAGAI PENGATURAN INSENTIF PERPAJAKAN UNTUK MENDORONG PENINGKATAN R&D

2009 ◽  
Vol 39 (2) ◽  
pp. 207
Author(s):  
Brian Amy Prastyo
Keyword(s):  
Research And Development ◽  
Government Policy ◽  
Government Regulation ◽  
Domestic Market ◽  
Huge Amount ◽  
Tax Incentive ◽  
The Republic ◽  
Conducting Research ◽  
The Right ◽  
Recent Government

AbstrakThis article elaborates on tax incentive for research and development area.In recent government policy of the Republic Indonesia has governed underthe Government Regulation number 35 year 2007. The author deems thatthat regulation has some fundamentals weakness. The policy toward taxincentive commonly should make corporation can save in huge amount. Thataspect is also contained disadvantage to be abused. Hence abuse throughduty free privilege could happen like on imported goods selling which isimported by that privilege abuse in domestic market. Under the author sightsthen government ought to launch any exclusive policy for certain companythat has significant program to conducting research and development. Thenthe author advises to protect that policy also must be secured by worthysystem of incentive's application will be approved to the right one only

scholarly journals Passing Off yang Dilakukan Oleh Pihak yang Beritikad Tidak Baik Melalui Pemakaian Nama Perseroan Terbatas

2020 ◽  
Vol 23 (02) ◽  
pp. 100-118
Author(s):  
Kimham Pentakosta ◽  
Elly Hernawati
Keyword(s):  
Government Regulation ◽  
Limited Liability ◽  
Limited Liability Company ◽  
Bad Faith ◽  
Passing Off ◽  
Directorate General ◽  
Trademark Registration ◽  
The Republic ◽  
The Government ◽  
Legal Administration

This paper focuses on the similarity of functions between Trademarks and Limited Liability Company Name, namely quality assurance function, which enables both to provide a guarantee on the reputation of goods and/or services offered to the consumer. Such similarity of functions between those two different legal terminology opens a loophole for any party, based on bad faith, to conduct passing off towards a registered trademarks owned by another party through the use of a limited liability company name. This paper shows the urgency of a harmonization and integration between the mechanism of applying for Trademark registration and the submission of the name of a limited liability company in Indonesia. Therefore, this paper will examine and criticize the laws and regulations relating to the two terminology above, inter alia the Law Number 20 of 2016 regarding Trademarks and Geographical Indications and the Government Regulation Number 43 of 2011 regarding Procedures for Filing and Use of Limited Liability Company Name. This paper concludes that the government of the Republic of Indonesia must immediately amend the regulation on the requirements for submitting the name of a limited liability company, by requiring the Directorate General of General Legal Administration to reject the name of a limited liability company that uses a name that has been registered as a brand by another party.

scholarly journals Rechtsvacuum Phenomenon in Government Regulation of the Republic of Indonesia Number 51 of 2020 related to Passport Renewal Period to 10 Years

2019 ◽  
Vol 1 (1) ◽  
pp. 51-58
Author(s):  
Fachrizza Sidi Pratama
Keyword(s):  
State Government ◽  
Government Regulation ◽  
The State ◽  
Government Regulations ◽  
The Republic ◽  
The Government ◽  
Renewal Period ◽  
Law Regulation ◽  
Laws And Regulations

Legislation is one of the legal products issued by the state government component. In this case, the laws and regulations include the Constitution of the Republic of Indonesia year 1945, the Decree of the People's Consultative Assembly, The Law / Regulation of the Government In lieu of Laws, Government Regulations, Presidential Regulations, and Local Regulations. As for its application, the rules have levels in the arrangement, where there are sections that explain macro and its derivatives that are narrowing down to the implementing regulations. The levels of the rules must be complete because each of them has its own function.  Meanwhile, in this journal, there will be a discussion on the phenomenon of legal vacancies in the case study of Government Regulation of the Republic of Indonesia Number 51 of 2020 related to the Period of Extending Passports to 10 Years, where in the issuance of government regulations have not been included implementing regulations that will regulate how the implementation of government regulations in the field.  

scholarly journals Abortion: A Review on Indonesia Regulations

Rechtsidee ◽  
2019 ◽  
Vol 7 ◽  
Author(s):  
Hariansi Panimba Sampebulu
Keyword(s):  
Reproductive Health ◽  
Government Regulation ◽  
Safe Abortion ◽  
Long Time ◽  
The Law ◽  
Legal Construction ◽  
The Government ◽  
The Right

The position of women in legal construction in Indonesia today is still difficult to adjust to the circumstances that occur, especially in terms of equality issues. The abortion that has been a problem for so long time, being discussed because of the rules that are considered not in accordance with the existing rules, and the amount of pressure from various things. Law and Women are always placed in objects that are not neutral, especially in terms of discussing reproductive health. The government and legislation feel that they have a stake in integrating reproductive health owned by women. It is the position of women in the law that gives rise to many struggle movements and the diffusion of feminism in Indonesia. The rules of Article 31 paragraph 1 and 2 of Government Regulation Number 61 of 2014 which regulate safe abortion need to be more attention and safeguarded, so that a woman has the right to be based on herself. 

scholarly journals PENGARUH KOMPETENSI SUMBER DAYA MANUSIA DAN TEKNOLOGI INFORMASI TERHADAP PENERAPAN AKUNTANSI BERBASIS AKRUAL PADA PENGELOLAAN BARANG MILIK NEGARA

2017 ◽  
Vol 1 (2) ◽  
pp. 141-149
Author(s):  
Intan Puspitarini ◽  
Amrie Firmansyah ◽  
Dian Handayani
Keyword(s):  
Information Technology ◽  
Human Resources ◽  
Government Regulation ◽  
Accrual Accounting ◽  
Accounting Standard ◽  
Financial Reports ◽  
Government Accounting ◽  
Specific Object ◽  
The Republic ◽  
The Government

This research is aimed to examine the association of human resources’ competencies and information technology on the implementation of government accrual based accounting on the state assets management. As mandated by Government Regulation No. 71 of 2010 concerning Government Accounting Standard, the Government of the Republic  of  Indonesia  should  prepare  its  financial  reports  based  on  accrual  accounting  by  2015.  This  study examines the practice of implementation of accrual  accounting in the management and administration of state asset. The examination conducted in this study is different from previous studies which gave more highlight on the preparation and the implementation of accrual accounting in general, while this stud y gives more focus on one specific object in accrual accounting, that is state assets.  This study conducts survey by using questionnaires which are then distributed to units in line ministries and government that responsible in managing state assets. 250  questionnaires  were  distributed  to  16  line  ministries  and  3  government  institutions,  234  of  those  were successfully returned. From the questionnaires returned, 188 are considered valid.  The result ot the study shows that the competence of human resources is associated with the application of accrual accounting on government assets. While, the information technology has different result, it is not associated with the application of accrual accounting on government assets. Keywords: accrual accounting, government assets

Sign in / Sign up

Export Citation Format

Share Document